Tag: calculate
Variable Overhead Efficiency Variance
How Does Variable Overhead Efficiency Variance Affect Your Overhead Rate?
There are two forms of overhead rate variation: Fixed overhead rate variance and Variable Overhead...
Variance
What is 'Variance' Variance is a measurement of the spread between numbers in a data set. The variance measures how far each...
Variable Overhead Spending Variance
What is a Variable Overhead Spending Variance
A variable overhead spending variance is the difference between the actual amount of variable overhead incurred and the...
Variable Overhead
What is a 'Variable Overhead' Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity. For example,...
Geometric Mean
DefinitionIn mathematics, the geometric mean is a mean or average, which indicates the central tendency or typical value of a set of numbers by...
Days Sales Outstanding (DSO)
What is 'Days Sales Outstanding - DSO' Days sales outstanding (DSO) is a measure of the average number of days that a...
Debt Equity Ratio
DefinitionThe debt-to-equity ratio is a financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. Closely related...
Discounted Cash Flow
DefinitionIn finance, discounted cash flow analysis is a method of valuing a project, company, or asset using the concepts of the time value of...
Day-Count Convention
DefinitionIn finance, a day count convention determines how interest accrues over time for a variety of investments, including bonds, notes, loans, mortgages, medium-term notes,...
Deadweight Loss
DefinitionA deadweight loss, also known as excess burden or allocative inefficiency, is a loss of economic efficiency that can occur when equilibrium for a...